MECHANISMS OF ENVIRONMENTAL TAXATION IN TRANSITION GLOBALIZING ECONOMIES

  • Lidia Shergina SHEE "Kyiv National Economic University named after Vadym Hetman"
  • Alla Zhemba Natіonal Unіvеrsіty of Watеr and Еnvіronmеntal Еngіnееrіng
Keywords: "green" economy, international integration, environmental taxation

Abstract

The authors affirm that with the globalization of the world economy it is necessary to introduce the mechanism of environmentally sustainable economic functioning of the country. The article maintains that active use of environmental taxes must help to reduce the overall level of environmental pollution and increase production of environmentally clean products.

Author Biographies

Lidia Shergina, SHEE "Kyiv National Economic University named after Vadym Hetman"
PhD, Associate Professor
Alla Zhemba, Natіonal Unіvеrsіty of Watеr and Еnvіronmеntal Еngіnееrіng
PhD

References

Economic Reform Program 2010-1014 (2010).Committee on Economic Reforms under the President of Ukraine. [Electronic resource]. Retrieved from http://zakon.rada.gov.ua/signal/0004100.pdf. [in Ukrainian].

Garusova, E.V., Lopatyna, V.N. (2003). Ecology and environmental economics: Textbook for

Universities. Moscow: UNITY-DANA. [in Russian].

Law of Ukraine “The environmental protection“, 25.06.1991, no. 1264-ХІІ. Verkhovna Rada of Ukraine. Retrieved from http://zakon2.rada.gov.ua/laws/show/1264-12/page2. [in Ukrainian].

Patuellia, R., Nijkampb, P., Pelsb, E. (2005). Environmental tax reform and the double dividend: A meta-analytical performance assessment . Ecological Economics, No. 55.

Tax Code of Ukraine № 2755 – YI. (2010). Journal of Tax Service of Ukraine, 4.

Zerkalov, D.V. (2012). Environmental Safety and Environment. [Monograph]. Kyiv: Osnova. [in Ukrainian].


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PDF Downloads: 153
Published
2017-01-11
How to Cite
Shergina, L., & Zhemba, A. (2017). MECHANISMS OF ENVIRONMENTAL TAXATION IN TRANSITION GLOBALIZING ECONOMIES. Scientific Journal of Polonia University, 20(1), 98-104. https://doi.org/10.23856/2011